Laws, Regulations & Annotations

A

180.0000 ASSESSMENT APPEALS

Annotation 180.0098

180.0098 Stipulation. A base year value established by an assessment appeals board based on information provided in a stipulation as to value between the assessor and a taxpayer is not subject to subsequent appeal pursuant to Revenue and Taxation Code section 80 based on the taxpayer's allegation of newly discovered facts. Further, a stipulation to value is not necessarily an admission of error by the assessor. C 2/21/1991.